(1) Where, on or after 1 January 2011, a benefit crystallisation event that gives rise to a chargeable excess in accordance with section 787Q occurs in relation to an individual in respect of a relevant pension arrangement (including, where the provisions of section 787R(2A) apply, an individual who is a relevant member of a relevant pension arrangement), then, in so far as income tax has been charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on an excess lump sum (within the meaning of subsection (1)(e) of that section) in respect of a lump sum paid, on or after that date, to the individual -
(a) by the administrator of that relevant pension arrangement (in this section referred to as the 'first-mentioned admin-istrator'), whether under that relevant pension arrangement, or under any other relevant pension arrangement administered by the first-mentioned administrator, or
(b) where the condition in subsection (2) is met, by the administrator of another relevant pensio
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